Charles R. Roberts - Page 3

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               We begin by noting that petitioner bears the burden of                 
          proving that respondent's determinations are incorrect.  Welch v.           
          Helvering, 290 U.S. 111, 115 (1933).                                        
               The first issue for decision is whether Mr. Roberts is                 
          petitioner's "dependent" as that term is defined in section 152.            
               A dependent is generally defined as an individual who                  
          receives over half of his support from the taxpayer in the                  
          calendar year in which the taxpayer's taxable year begins.  Sec.            
          152(a).  Individuals listed under this general definition                   
          include, among others, the father of the taxpayer.  Sec.                    
          152(a)(4).  In computing the amount which is contributed for the            
          support of an individual, there must be included any amount which           
          is contributed by such individual for his own support, including            
          income which is ordinarily excludable from gross income, such as            
          Social Security benefits.  Sec. 1.152-1(a)(2)(ii), Income Tax               
          Regs.                                                                       
               Respondent argues that petitioner failed to meet the support           
          requirements of section 152(a).  We agree.  Petitioner has                  
          offered no evidence that he paid for more than half of the costs            
          of supporting his father during 1992.  Petitioner conceded at               
          trial that the entire amount of Mr. Roberts' Social Security                
          benefits and other income was applied against his nursing home              
          costs.  Petitioner did not claim that his contributions exceeded            
          the amount contributed by Mr. Roberts for his own support.                  
          Petitioner's testimony that he paid a portion of the costs of the           




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